June 17, 2002
CLA-2-95:RR:NC:2:224 I82615CATEGORY:CLASSIFICATIONTARIFF NO.:9503.41.0000; 4202.32.9550
Barbara Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901RE: The tariff classification of Pooh toys attached to coin purses from China.
Dear Ms. Wierbicki:
In your letter dated May 29, 2002, you requested a tariff classification ruling, on behalf of Accessory Network Group, your client.
You are requesting the tariff classification on three “Pooh” characters (Winnie, Tigger, and Piglet), each is attached to a dome style coin purse that has straps like a backpack. The coin purse is wholly manufactured of man-made materials. It has a nylon coil zipper closure and is designed to be worn on the back of a young child of 4 to 6 years old. The purse measures about 3 inches by 3 inches by ¾ inch. The useful functions of the coin purse (storage, protection, organization and portability) are greater than any play value it may have. The samples will be returned, as requested.
The samples submitted are not manufactured to be a single entity. The zippered coin purse is not permanently sewn to the plush toy, rather it is designed to be separated from the toy and used independently of the toy. The instant samples are temporarily stitched together in two locations for the purposes of shipping, retail security and marketing.
The plush toy and coin purse do not form a composite good, as provided by GRI 3(b), Note IX. The items do not form a practically inseparable whole, are not adapted one to the other and are not mutually complementary. Together they form a whole that would normally be sold at retail in separate parts, and as separate entities.
The applicable subheading for the Pooh toys (Winnie, Tigger and Piglet) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.
The applicable subheading for the coin purses will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for in part articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 18.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,